开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Nyananandhi · 2021年10月02日

current/noncurrent和Liquidity- Based Presentation的形式区别?

NO.PZ2017102901000027

问题如下:

The most likely company to use a liquidity-based balance sheet presentation is a:

选项:

A.

bank.

B.

computer manufacturer holding inventories.

C.

software company with trade receivables and payables.

解释:

A is correct.

A liquidity-based presentation, rather than a current/non-current presentation, may be used by such entities as banks if broadly presenting assets and liabilities in order of liquidity is reliable and more relevant.

以及在current concurrent分类内部不是也要按照流动性再对各科目排序吗?讲义中有Liquidity based Sheet的示例吗

1 个答案

Kiko_品职助教 · 2021年10月02日

嗨,努力学习的PZer你好:


current和noncurrent在报表里只是分为这两类而已。而liquidity-base是资产端和负债端里的科目都按照流动性进行排序。这个知识点比较细,不算我们财务里的重点,我们讲义做了详细的定义讲解,老师课上也有讲过示例。我把原版书上current/noncurrenthe liquidity based的示例摘出来你参考一下:

current/noncurrent

liquidity based

----------------------------------------------
努力的时光都是限量版,加油!